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All Journal Krisna: Kumpulan Riset Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Akuntansi dan Teknologi Informasi Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa
I Wayan Kartana
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa Denpasar, Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR I Wayan Kartana
Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564 KB) | DOI: 10.24123/jati.v14i2.4663

Abstract

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share. In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.
Pengungkapan Sustainability Report dan Firm Value I Wayan Kartana; Desi Tri Ira Santi; I Made Wianto Putra; Putu Gede Wisnu Permana Kawisana; Ida Ayu Sri Meitri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.41435

Abstract

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Value
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE I Wayan Kartana; Ni Gusti Agung Sri Wulandari
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.1.2018.1-13

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif, karakteristik perusahaan yang diproksikan dengan leverage dan capital intensity, dan corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik yang dilakukan dengan bantuan SPSS versi 15.00 for windows. Hasil penelitian menunjukkan bahwa variabel karakter eksekutif dan corporate governance tidak berpengaruh terhadap tax avoidance, sedangkan variabel karakteristik perusahaan terbukti berpengaruh terhadap tax avoidance. Kata kunci: Tax Avoidance, Karakter Eksekutif, Karakteristik Perusahaan, Corporate Governance
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI I Wayan Kartana; Diah kurniawati; I G. A Intan Saputra Rini; Ida Ayu Sri Meitri
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.411-420

Abstract

This study aims to provide empirical evidence regarding the impact of Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR), with Gender Diversity acting as a moderating variable in companies operating in the mining sector and listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. By collecting samples that meet the predetermined criteria, a sample of 20 companies was obtained for this period. The analytical techniques used in this study include classical assumption tests, multiple linear regression, coefficient of determination analysis, moderating regression analysis, and hypothesis testing using t-tests. The findings indicate that Profitability and Firm Size have a positive impact on CSR disclosure, while Leverage shows a negative impact on CSR disclosure. Additionally, Gender Diversity has been shown to moderate the relationship between Profitability, Leverage, and Firm Size on CSR disclosure in mining companies listed on the Indonesia Stock Exchange during the period of 2019-2023. Keywords: Profitability, Leverage, Company Size, and Corporate Social Responsibility (CSR) Disclosure
Membentuk Wirausaha Milenial Dibidang Ekspor Dan Impor Untuk Meningkatkan Daya Saing Global I Wayan Kartana; Made Suniastha Amerta; Partiwi Dwi Astuti; I Made Wianto Putra; I Ketut Darma; Nguyen Hoang Nam
Community Service Journal (CSJ) Vol. 7 No. 2 (2025)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.7.2.2025.110-122

Abstract

Adanya perkembangan teknologi informasi 5.0 dan ide kreatif generasi muda, komoditi yang selama ini di pasarkan di Marketplace Dalam Negeri seperti Shopee, bukalapak, Tokopedia, dan lain-lain. Agar dilakukan ekspansi ke Markeplace global seperti Amazon, Alibaba, Walmart, dan lain-lain. Tim Pengabdian pada Masyarakat Univesitas warmadewa mengadakan pelatihan kepada generasi melinial yaitu Karang Taruna Banjar Buaji Anyar dan Banjar Merta Rauh untuk mengatasi permasalahan mitra yang ditemukan yaitu: (1) Kurangnya pemahaman generasi milenial dalam kegiatan ekspor impor. (2) Kurangnya pemahaman generasi milenial dalam memasarkan produk secara global. (3) Peluang ekspor dan impor yang sangat menguntungkan. Adapun solusi yang ditawarkan terkait dengan penyelesaian masalah mitra pada Karang Taruna Banjar Buaji Anyar dan Banjar Merta Rauh adalah sebagai berikut: (1) Memberikan pelatihan di bidang ekspor dan impor. (2) Memberikan pelatihan cara memasarkan produk secara global. (3) Memberikan pelatihan produk-produk lokal yang diminati secara global. Pemaparan materi disampaikan oleh I Nyoman Mangku Surya dari ASEPHI Bali, yang menjelaskan tentang cara “Memulai Ekspor dan Mindset Ekspor untuk Pemula”. Berdasarkan hasil pelaksanaan kegiatan, jumlah peserta yang hadir kurang lebih 20 orang yang berasal dari Karang Taruna Banjar Buaji Anyar dan Banjar Merta Rauh. Kegiatan diikuti dengan antusias, pada sisi diskusi banyak peserta menyampaikan permasalahan terutama terkait dengan pemasaran dan berharap kegiatan ini perlu terus dilanjutkan serta dikembangkan.
PKM Pemberdayaan Kelompok Ternak Sapi Selulung Jagaditha Di Desa Selulung, Kintamani - Bangli I Wayan Kartana; I Made Wianto Putra; AA Bagus Amlayasa; Yan Tonga
Community Service Journal (CSJ) Vol. 8 No. 1 (2025)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.8.1.2025.1-12

Abstract

Permasalahan yang muncul Petani sering kelebihan rumput gajah pada musim hujan dan kekurangan bahan pakan ternak pada musim kemarau. Belum dimanfaatkannya limbah kulit kopi, sebagai alternatif pakan ternak. Berdasarkan permasalahan tersebut Tim Pengabdian kepada Masyarakat (PkM) mencoba mengimplementasikan hasil riset Sudita et.al (2023) menemukan fermentasi limbah kulit kopi sebagai pakan tambahan dapat meningkatkan bobot kambing secara signifikan sampai 15%. Mengingat Kambing memiliki karakteristik yang sama dengan ternak sapi sebagai ternak ruminansia, maka pemberian kulit kopi fermentasi untuk ternak Sapi juga dapat meningkatkan bobot badan dibandingkan hanya diberikan pakan rumput saja. Berdasarkan permasalahan pada Mitra dan hasil penelitian tersebut Tim PkM Unwar mendatangkan Peneliti fermentasi limbah kulit kopi Dr. Ir Dewa Nyoman Sudita, MP., untuk memberikan pelatihan pembuatan fermentasi limbah kulit kopi dan rumput gajah. Mitra juga diberikan pelatihan perhitungan biaya produksi fermentasi rumput gajah. Pelatihan tersebut berhasil membuat fermentasi limbah kulit kopi untuk pakan ternak 15 kg dan 30 kg fermentasi rumput gajah. Besarnya biaya produksi untuk menghasilkan 30 kg fermentasi rumput gajah terdiri dari biaya bahan baku Rp28.750, biaya tenaga kerja langsung Rp 25.000 dan biaya overhead pabrik Rp2.485. Jadi total biaya produksi untuk menghasilkan 30 kg fermentasi rumput gajah Rp56.235 sehingga biaya produki per kg Rp1.875. Informasi biaya produksi ini sangat penting karena bisa sebagai input untuk menentukan harga jual pakan ternak, menentukan anggaran untuk memproduksi pakan ternak dan dapat digunakan untuk menentukan biaya pemeliharaan ternak sapi.
Pengaruh Kesadaran, Lingkungan, dan Sanksi Pajak Terhadap Kepatuhan WPOP dengan Persepsi Fraud Pajak Sebagai Variabel Pemoderasi di KPP Pratama Badung Utara Ni Made Dwi Putriani; Ida I Dewa Ayu Manik Sastri; I Wayan Kartana
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3367.82-86

Abstract

This study describes the factors that affect the level of taxpayer compliance. These factors are the awareness of taxpayers, taxpayers' environment, and tax sanctions with the perception of tax fraud as a moderating variable. The population uses WPOP in North Badung Regency. The data in North Badung Pratama KPP, until 2019 there are 69,676 registered WPOPs. The sample was taken by nonprobability sampling method with the technique of incidental sampling. Samples were taken as many as 100 people. Data collection using a questionnaire. Data analysis using moderated regression analysis. The test results have proven that the awareness of the taxpayers, the environment of the taxpayers, and the tax sanctions have a positive effect on the level of taxpayer compliance (sig <α = 0.05) and the perception of tax fraud is able to moderate the awareness of taxpayers, the environment of taxpayers, and tax sanctions on the level of compliance of taxpayers.
Analisis Pengaruh Cash Flow untuk Memprediksi Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ni Putu Oka Marheni; Anak Agung Ayu Erna Trisna Dewi; I Wayan Kartana
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4710.1-6

Abstract

The title of this study is cash flow influence analysis to predict financial distress conditions in companies listed on the Indonesia Stock Exchange. The formulation of the problem in this study is whether total cash flow, operating cash flow, investment cash flow, and funding cash flow affect Financial Distress in manufacturing companies on the Indonesia Stock Exchange. The purpose of this research is to prove empirically the influence of total cash flow, operating cash flow, investment cash flow and cash flow funding on the prediction of financial distress in a company listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2019. While the sampling technique used in this study is purposive sampling, which is sample determination technique with certain considerations, and can be as many as 17 companies. The data collection method used is the documentation method. Data analysis techniques include classical assumption tests, which consist of normality tests, multicollinearity tests, autocorrelation tests and heteroskedasticity tests, multiple regression analysis. The results showed that (1) total cash flow affects financial distress. (2) Operating cash flow has no effect on financial distress. (3) Investment cash flow affects financial distress. (4) Funding cash flow has no effect on financial distress.
ANALISIS NIAT MENGGUNAKAN APLIKASI BUKU WARUNG BERDASARKAN PERSPEKTIF TEORI PERILAKU TERENCANA I Putu Ogik Ananda; A.A. Bagus Amlayasa; I Wayan Kartana
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menganalisis faktor-faktor yang memengaruhi niat UMKM dalam menggunakan aplikasi Buku Warung berdasarkan Teori Perilaku Terencana (TPB), dengan self-efficacy sebagai variabel moderasi. Menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM), penelitian ini melibatkan 60 pelaku UMKM di Kecamatan Denpasar Selatan, yang dipilih melalui teknik insidental sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa kontrol perilaku berpengaruh positif terhadap niat menggunakan aplikasi Buku Warung, sedangkan self-efficacy terbukti memoderasi dengan niat menggunakan aplikasi. Temuan ini menunjukkan bahwa keyakinan individu terhadap kemampuannya dalam menggunakan teknologi berperan penting dalam mendorong adopsi aplikasi keuangan digital oleh UMKM. Studi ini memberikan wawasan bagi pengembang aplikasi dan pemangku kepentingan dalam meningkatkan penggunaan teknologi keuangan di sektor UMKM.
KUALITAS AUDIT DALAM MEMODERASI KEPEMILIKAN SAHAM TERHADAP KUALITAS LABA Ayu Puspita Dewi; I Wayan Kartana; Bagus Amlayasa
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Employee satisfaction is critical for organizations and is closely linked to earnings quality, which ensures reliable financial information for investors. The mining sector, vital to the economy, shows fluctuating performance, with PT Aneka Tambang Tbk’s net profit rising by 105% and PT Timah Tbk’s falling by 20.04% in 2022. This study, examining mining firms listed on the Indonesia Stock Exchange (2019–2023), uses purposive sampling on 14 companies with panel data regression and moderated regression analysis. Findings reveal managerial ownership improves earnings quality, while institutional and foreign ownerships have no significant effects. Audit quality weakens the positive link between managerial ownership and earnings quality but does not affect institutional or foreign ownership impacts. This study highlights key factors influencing earnings quality and provides recommendations to enhance financial reporting transparency and accountability.
Co-Authors A.A. Bagus Amlayasa AA Bagus Amlayasa Anak Agung Ayu Erna Trisna Dewi Ayu Puspita Dewi Bagus Amlayasa Desi Tri Ira Santi Diah kurniawati I G. A Intan Saputra Rini I Ketut Darma I Made Wianto Putra I Made Wianto Putra I Putu Ogik Ananda Ida Ayu Sri Meitri Ida I Dewa Ayu Manik Sastri Made Suniastha Amerta Nguyen Hoang Nam Ni Gusti Agung Sri Wulandari Ni Made Dwi Putriani Ni Putu Oka Marheni Partiwi Dwi Astuti Putu Gede Wisnu Permana Kawisana Yan Tonga